The Tribunal held that an appeal regarding a drawback claim was not maintainable. It ruled that such issues fall under the jurisdiction of the Revisionary Authority of the Government of India rather than the Tribunal.
The appellant was granted leave to withdraw the appeal and file it before the Revisionary Authority of the Government of India.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA
REGIONAL BENCH – COURT NO. 1
Customs Appeal No. 75098 of 2023
(Arising out of Order-in-Appeal No. Kol/Cus(Port)/KS/473/2022 Dated 24.11.2022 passed by The Commissioner of Customs (Appels) 3rd Floor, Custom House, 15/1, Strand Road Kolkata-700001)
M/s. BMC Electroplast Private Limited,
: Appellant
B.S. Industrial Estate, Bakrahat Road, Opp. Green Park, Hanspukur, Khalpole, 24 Pgs(S), Kolkata-700104
VERSUS
The Commissioner of Customs (Appeals),
: Respondent
3rd Floor, Custom House, 15/1, Strand Road Kolkata-700001
APPEARANCE:
Shri Aditya Dutta, Advocate for the Appellant
Shri A. K. Chowdhary, Authorized Representative for the Respondent
CORAM:
HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NO.75433/2026
DATE OF HEARING / DECISION:25.03.2026
ORDER: [PER SHRI K. ANPAZHAKAN]
The Ld. Authorized Representative of the Revenue submitted that the issue involved in the present appeal is related to drawback claim and accordingly the appeal lies before the Revisionary Authority of the Government of India.
Page 2 of 2
Appeal No. : C/75098/2023-DB
appellant before this Tribunal is not maintainable. The appellant is granted leave to withdraw the appeal and file before the appropriate authority, that is, the Revisionary Authority of the Government of India.
(K. ANPAZHAKAN) MEMBER (TECHNICAL)
RKP
1 issue framed by the court
Whether an appeal regarding a drawback claim is maintainable before the Customs Appeal Tribunal.
M/s. BMC Electroplast Private Limited
The Commissioner of Customs (Appeals)
K. ANPAZHAKAN
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
